Atlas: GEN’s Policy Portal

Year Introduced: 2024 | National-level

The Future Financing Act in Germany contains significant reforms to employee stock ownership programs as part of its broader goals to improve the country's financial landscape and to encourage…

Year Introduced: 2017 | National-level

The aim of the Family Business Act is to assist family businesses when transferring their family business from one generation to the next.  It tackles: The definition and understanding…

Year Introduced: 2020 | National-level

A. Special tax regulations concerning Coronavirus Prepayments of income or corporate income tax for 2020 Prepayments of income or corporate income tax for 2020 can be reduced or assessed…

Year Introduced: 2000 | National-level

The Central Guarantee Fund offers a maximum guaranteed amount of €2.5 million (increased to €5 million during the pandemic) for each SME with fewer than 500 employees, facilitating substantial…

Year Introduced: 1994 | National-level

The central feature of B-BBEE is the B-BBEE Scorecard which measures companies’ commitment to black empowerment. The Scorecard assesses a company's level of compliance against five elements -…

Year Introduced: | National-level

Phantom shares work as a form of incentive for employees without modifying the company's capital structure or ownership. They are used particularly by start-ups that may lack financial resources to…

Year Introduced: 2013 | National-level

This program seeks to strengthen the ecosystem by providing entrepreneurs with needed support. A central feature is connecting local micro-enterprises with mentors and key local ecosystem actors…

Year Introduced: | Sub-national

The Minority Business Enterprise Micro-Loan Program operates by providing loans to eligible socially and economically disadvantaged minority or women-owned small businesses. To qualify, a business…

Year Introduced: 2014 | National-level

The program's primary function was to connect Australian businesses with the resources and support they need to succeed. This included not only financial support but also crucial access to expert…

Year Introduced: 1980 | National-level

SAYE is a tax advantaged savings-related share scheme which allows employees to convert part of their wage into shares of the company they work for. Financially, SAYE offers several benefits.…